This report is one in a series about FY 1999 Defense base realignment and closure military construction costs. Public Law 102-190, "National Defense Authorization Act for Fiscal Years 1992 and 1993," December 5, 1991, directs the Secretary of Defense to ensure that the amount of the authorization that DoD requested for each Defense base realignment and closure military construction project does not exceed the original estimated cost provided to the Commission on Defense Base Closure and Realignment (the Commission). If the requested budget amounts exceed the original project cost estimates provided to the Commission, the Secretary of Defense is required to explain to Congress the reasons for the differences. The Office of the Inspector General, DoD, is required to review each Defense base realignment and closure military construction project for which a significant difference exists from the original cost estimate, and to provide the results of the review to the congressional Defense committees. The overall audit objective was to determine the accuracy of Defense base realignment and closure military construction budget data. This report provides results of the audit of one project, valued at $850,000, for the realignment of Defense Courier Service Station from South Weymouth Naval Air Station, Massachusetts to McGuire Air Force Base, New Jersey. A review of the management control program, as it applies to the overall audit objective, is reported in Inspector General, DoD Report No. 98-17S, "Summary Report on the Audit of Defense Base Realignment and Closure Budget Data for FYs 1997 and 1998," July 2,1998. Therefore, the adequacy of the management control program will not be discussed in this report.